diff --git a/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/MainContentAllTabMappers.kt b/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/MainContentAllTabMappers.kt
new file mode 100644
index 00000000..97e6ee98
--- /dev/null
+++ b/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/MainContentAllTabMappers.kt
@@ -0,0 +1,47 @@
+package kr.co.vividnext.sodalive.v2.main.content.model
+
+import kr.co.vividnext.sodalive.v2.main.content.data.MainContentAllTabResponse
+import kr.co.vividnext.sodalive.v2.main.content.data.MainContentAllType
+import kr.co.vividnext.sodalive.v2.main.content.data.MainContentAudioResponse
+import kr.co.vividnext.sodalive.v2.main.content.data.MainContentSeriesResponse
+import kr.co.vividnext.sodalive.v2.widget.AudioContentTag
+
+fun MainContentAllTabResponse.toContent(): MainContentAllTabUiState.Content {
+    return MainContentAllTabUiState.Content(
+        selectedType = type,
+        selectedSort = sort,
+        selectedDayOfWeek = dayOfWeek,
+        totalCount = totalCount,
+        audioItems = if (type.usesSeriesItems()) emptyList() else audios.map { it.toUiModel() },
+        seriesItems = if (type.usesSeriesItems()) series.map { it.toUiModel(type) } else emptyList(),
+        page = page,
+        size = size,
+        hasNext = hasNext
+    )
+}
+
+fun MainContentAudioResponse.toUiModel(): MainContentAllAudioUiModel = MainContentAllAudioUiModel(
+    audioContentId = audioContentId,
+    title = title,
+    imageUrl = imageUrl,
+    price = price,
+    creatorNickname = creatorNickname,
+    tags = toAudioContentTags(),
+    showAdultBadge = isAdult
+)
+
+fun MainContentSeriesResponse.toUiModel(type: MainContentAllType): MainContentAllSeriesUiModel = MainContentAllSeriesUiModel(
+    seriesId = seriesId,
+    title = title,
+    coverImageUrl = coverImageUrl,
+    creatorNickname = creatorNickname,
+    showOriginalTag = type == MainContentAllType.ORIGINAL || isOriginal,
+    showAdultBadge = isAdult
+)
+
+private fun MainContentAudioResponse.toAudioContentTags(): Set<AudioContentTag> = buildSet {
+    if (isOriginalSeries) add(AudioContentTag.Original)
+    if (isFirstContent) add(AudioContentTag.First)
+    if (isPointAvailable) add(AudioContentTag.Point)
+    if (price == 0) add(AudioContentTag.Free)
+}
diff --git a/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/MainContentAllTabUiModels.kt b/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/MainContentAllTabUiModels.kt
new file mode 100644
index 00000000..85af8bcf
--- /dev/null
+++ b/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/MainContentAllTabUiModels.kt
@@ -0,0 +1,49 @@
+package kr.co.vividnext.sodalive.v2.main.content.model
+
+import androidx.annotation.StringRes
+import kr.co.vividnext.sodalive.R
+import kr.co.vividnext.sodalive.v2.main.content.data.MainContentAllType
+import kr.co.vividnext.sodalive.v2.widget.AudioContentTag
+
+data class MainContentAllAudioUiModel(
+    val audioContentId: Long,
+    val title: String,
+    val imageUrl: String?,
+    val price: Int,
+    val creatorNickname: String,
+    val tags: Set<AudioContentTag>,
+    val showAdultBadge: Boolean
+)
+
+data class MainContentAllSeriesUiModel(
+    val seriesId: Long,
+    val title: String,
+    val coverImageUrl: String?,
+    val creatorNickname: String,
+    val showOriginalTag: Boolean,
+    val showAdultBadge: Boolean
+)
+
+data class MainContentAllTypeTabUiModel(
+    val type: MainContentAllType,
+    @StringRes val labelResId: Int
+)
+
+fun MainContentAllType.toContentAllTypeLabelResId(): Int = when (this) {
+    MainContentAllType.AUDIO -> R.string.screen_content_all_type_audio
+    MainContentAllType.SERIES -> R.string.screen_content_all_type_series
+    MainContentAllType.ORIGINAL -> R.string.screen_content_all_type_original
+    MainContentAllType.FREE -> R.string.screen_content_all_type_free
+    MainContentAllType.POINT -> R.string.screen_content_all_type_point
+}
+
+fun MainContentAllType.usesSeriesItems(): Boolean = when (this) {
+    MainContentAllType.SERIES,
+    MainContentAllType.ORIGINAL -> true
+
+    MainContentAllType.AUDIO,
+    MainContentAllType.FREE,
+    MainContentAllType.POINT -> false
+}
+
+fun MainContentAllType.usesDayOfWeekQuery(): Boolean = this == MainContentAllType.SERIES
diff --git a/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/MainContentAllTabUiState.kt b/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/MainContentAllTabUiState.kt
new file mode 100644
index 00000000..61333ce7
--- /dev/null
+++ b/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/MainContentAllTabUiState.kt
@@ -0,0 +1,27 @@
+package kr.co.vividnext.sodalive.v2.main.content.model
+
+import kr.co.vividnext.sodalive.home.SeriesPublishedDaysOfWeek
+import kr.co.vividnext.sodalive.v2.common.data.ContentSort
+import kr.co.vividnext.sodalive.v2.main.content.data.MainContentAllType
+
+sealed interface MainContentAllTabUiState {
+    data object Loading : MainContentAllTabUiState
+
+    data class Content(
+        val selectedType: MainContentAllType,
+        val selectedSort: ContentSort,
+        val selectedDayOfWeek: SeriesPublishedDaysOfWeek?,
+        val totalCount: Int,
+        val audioItems: List<MainContentAllAudioUiModel>,
+        val seriesItems: List<MainContentAllSeriesUiModel>,
+        val page: Int,
+        val size: Int,
+        val hasNext: Boolean,
+        val isLoadingMore: Boolean = false,
+        val paginationErrorMessage: String? = null
+    ) : MainContentAllTabUiState
+
+    data object Empty : MainContentAllTabUiState
+
+    data class Error(val message: String? = null) : MainContentAllTabUiState
+}
diff --git a/app/src/test/java/kr/co/vividnext/sodalive/v2/main/content/MainContentAllTabMapperTest.kt b/app/src/test/java/kr/co/vividnext/sodalive/v2/main/content/MainContentAllTabMapperTest.kt
new file mode 100644
index 00000000..4c2735bf
--- /dev/null
+++ b/app/src/test/java/kr/co/vividnext/sodalive/v2/main/content/MainContentAllTabMapperTest.kt
@@ -0,0 +1,154 @@
+package kr.co.vividnext.sodalive.v2.main.content
+
+import kr.co.vividnext.sodalive.home.SeriesPublishedDaysOfWeek
+import kr.co.vividnext.sodalive.v2.common.data.ContentSort
+import kr.co.vividnext.sodalive.v2.main.content.data.MainContentAllTabResponse
+import kr.co.vividnext.sodalive.v2.main.content.data.MainContentAllType
+import kr.co.vividnext.sodalive.v2.main.content.data.MainContentAudioResponse
+import kr.co.vividnext.sodalive.v2.main.content.data.MainContentSeriesResponse
+import kr.co.vividnext.sodalive.v2.main.content.model.toContent
+import kr.co.vividnext.sodalive.v2.main.content.model.usesDayOfWeekQuery
+import kr.co.vividnext.sodalive.v2.main.content.model.usesSeriesItems
+import kr.co.vividnext.sodalive.v2.widget.AudioContentTag
+import org.junit.Assert.assertEquals
+import org.junit.Assert.assertFalse
+import org.junit.Assert.assertTrue
+import org.junit.Test
+
+class MainContentAllTabMapperTest {
+
+    @Test
+    fun `AUDIO FREE POINT는 audios 목록만 사용한다`() {
+        listOf(MainContentAllType.AUDIO, MainContentAllType.FREE, MainContentAllType.POINT).forEach { type ->
+            val content = response(type = type, audios = listOf(audio()), series = listOf(series())).toContent()
+
+            assertEquals(1, content.audioItems.size)
+            assertEquals(emptyList<Any>(), content.seriesItems)
+        }
+    }
+
+    @Test
+    fun `SERIES ORIGINAL은 series 목록만 사용한다`() {
+        listOf(MainContentAllType.SERIES, MainContentAllType.ORIGINAL).forEach { type ->
+            val content = response(type = type, audios = listOf(audio()), series = listOf(series())).toContent()
+
+            assertEquals(emptyList<Any>(), content.audioItems)
+            assertEquals(1, content.seriesItems.size)
+        }
+    }
+
+    @Test
+    fun `ORIGINAL은 시리즈 카드 타입으로 분류된다`() {
+        assertTrue(MainContentAllType.ORIGINAL.usesSeriesItems())
+        assertFalse(MainContentAllType.ORIGINAL.usesDayOfWeekQuery())
+    }
+
+    @Test
+    fun `성인 flag는 오디오와 시리즈 UI model의 adult badge로 매핑된다`() {
+        val audioContent = response(type = MainContentAllType.AUDIO, audios = listOf(audio(isAdult = true))).toContent()
+        val seriesContent = response(type = MainContentAllType.SERIES, series = listOf(series(isAdult = true))).toContent()
+
+        assertTrue(audioContent.audioItems.single().showAdultBadge)
+        assertTrue(seriesContent.seriesItems.single().showAdultBadge)
+    }
+
+    @Test
+    fun `오디오 flag와 가격은 tag로 매핑된다`() {
+        val item = response(
+            audios = listOf(
+                audio(
+                    price = 0,
+                    isPointAvailable = true,
+                    isFirstContent = true,
+                    isOriginalSeries = true
+                )
+            )
+        ).toContent().audioItems.single()
+
+        assertTrue(AudioContentTag.Point in item.tags)
+        assertTrue(AudioContentTag.First in item.tags)
+        assertTrue(AudioContentTag.Original in item.tags)
+        assertTrue(AudioContentTag.Free in item.tags)
+    }
+
+    @Test
+    fun `paging과 선택 조건 metadata가 content state에 보존된다`() {
+        val content = response(
+            type = MainContentAllType.SERIES,
+            totalCount = 42,
+            sort = ContentSort.POPULAR,
+            dayOfWeek = SeriesPublishedDaysOfWeek.WED,
+            page = 2,
+            size = 30,
+            hasNext = true
+        ).toContent()
+
+        assertEquals(MainContentAllType.SERIES, content.selectedType)
+        assertEquals(ContentSort.POPULAR, content.selectedSort)
+        assertEquals(SeriesPublishedDaysOfWeek.WED, content.selectedDayOfWeek)
+        assertEquals(42, content.totalCount)
+        assertEquals(2, content.page)
+        assertEquals(30, content.size)
+        assertTrue(content.hasNext)
+    }
+
+    private fun response(
+        type: MainContentAllType = MainContentAllType.AUDIO,
+        totalCount: Int = 1,
+        audios: List<MainContentAudioResponse> = emptyList(),
+        series: List<MainContentSeriesResponse> = emptyList(),
+        sort: ContentSort = ContentSort.LATEST,
+        dayOfWeek: SeriesPublishedDaysOfWeek? = null,
+        page: Int = 0,
+        size: Int = 20,
+        hasNext: Boolean = false
+    ) = MainContentAllTabResponse(
+        type = type,
+        totalCount = totalCount,
+        audios = audios,
+        series = series,
+        sort = sort,
+        dayOfWeek = dayOfWeek,
+        page = page,
+        size = size,
+        hasNext = hasNext
+    )
+
+    private fun audio(
+        audioContentId: Long = 1L,
+        title: String = "오디오",
+        imageUrl: String? = "https://example.com/audio.png",
+        price: Int = 100,
+        isAdult: Boolean = false,
+        isPointAvailable: Boolean = false,
+        isFirstContent: Boolean = false,
+        isOriginalSeries: Boolean = false,
+        creatorNickname: String = "크리에이터"
+    ) = MainContentAudioResponse(
+        audioContentId = audioContentId,
+        title = title,
+        imageUrl = imageUrl,
+        price = price,
+        isAdult = isAdult,
+        isPointAvailable = isPointAvailable,
+        isFirstContent = isFirstContent,
+        isOriginalSeries = isOriginalSeries,
+        creatorNickname = creatorNickname
+    )
+
+    private fun series(
+        seriesId: Long = 1L,
+        title: String = "시리즈",
+        coverImageUrl: String? = "https://example.com/series.png",
+        creatorNickname: String = "크리에이터",
+        isOriginal: Boolean = true,
+        isAdult: Boolean = false
+    ) = MainContentSeriesResponse(
+        seriesId = seriesId,
+        title = title,
+        coverImageUrl = coverImageUrl,
+        creatorNickname = creatorNickname,
+        isOriginal = isOriginal,
+        isAdult = isAdult
+    )
+}